Tradelink 2024 Interim report

47 貿易通電子貿易有限公司 二零二四年中期報告 Notes to the Unaudited Interim Financial Report (Continued) 未經審核中期財務報告附註（續） 2 會計政策變動 香港會計師公會已頒佈以下於本集團本會計期 間首次生效的《香港財務報告準則》的修訂： • 《香港會計準則》第 1 號（修訂）， 財務報 表的呈列：將負債分類為流動或非流動 （「二零二零年修訂」） • 《香港會計準則》第 1 號（修訂）， 財務報表 的呈列：附帶契諾之非流動負債（「二零 二二年修訂」） • 《香港財務報告準則》第 16 號（修訂）， 租 賃：售後租回之租賃負債 • 《香港會計準則》第 7 號（修訂）， 現金流量 表 及《香港財務報告準則》第 7 號， 金融 工具：披露 － 供應商融資安排 此等變動對本中期財務報告內本集團於本期間 或過往期間的業績及財務狀況的編製或呈列並 無重大影響。本集團並無採納任何於本會計期 間仍未生效的新訂準則或詮釋。 2 Changes in accounting policies The HKICPA has issued the following amendments to HKFRSs that are first effective for the current accounting period of the Group: • Amendments to HKAS 1, Presentation of financial statements: Classification of liabilities as current or non- current (“2020 amendments”) • Amendments to HKAS 1, Presentation of financial statements: Non-current liabilities with covenants (“2022 amendments”) • Amendments to HKFRS 16, Leases: Lease liability in a sale and leaseback • Amendments to HKAS 7, Statement of cash flows and HKFRS 7, Financial instruments: Disclosures － Supplier finance arrangements None of these developments have had a material effect on how the Group’s results and financial position for the current or prior periods have been prepared or presented in this interim financial report. The Group has not applied any new standard or interpretation that is not yet effective for the current accounting period.